Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 46

An audit strategy memorandum contains
A) Specifications of auditing standards relevant to the financial statements being audited.
B) Specifications of procedures the auditors believe appropriate for the financial statements under audit.
C) Documentation of the assertions under audit, the evidence obtained, and the conclusions reached.
D) Reconciliation of the account balances in the financial statements with the account balances in the client's general ledger.